Heating element



FIG. 1 is a perspective view of a heating element showing my new design;

FIG. 2 is a left side showing my new design;

FIG. 3 is a right side view showing my new design;

FIG. 4 is a ˜ont view showing my new design;

FIG. 5 is a back view showing my new design;

FIG. 6 is a top view of my design; and

FIG. 7 is a bottom view of my design.

I claim the ornamental design for a heating element, as shown anddescribed.